Divorce and Domestic Relations Litigation: Financial Adviser's Guide

1. THE FINANCIAL ADVISER'S IMPACT ON DIVORCE LITIGATION.

Nature and Administration of the Practice.

State of Law.

Initial Meetings with Counsel or the Client.

Child Support.

Property Issues.

Tracing of Assets.

Division of Property.

Other Issues.

2. THE FINANCIAL ADVISER'S ROLE IN DIVORCE LITIGATION.

The Financial Adviser's Role.

The Divorce Process.

Trials.

Neutral Roles.

3. THE DETERMINATION AND TAXATION OF DIVORCE PROPERTY DIVISIONS.

Property Theory and Issues.

Family-Limited Partnerships.

Taxation of Property Transfers.

Redemption of Stock in a Closely Held Corporation.

4. THE VALUATION OF BUSINESSES IN DIVORCE LITIGATION.

Business Valuation.

Standards.

Valuation Methodologies.

Analysis of the Business.

Control versus Minority Interests and Other Discounts and Premiums.

Determination of Value.

5. THE VALUATION AND DIVISION OF RETIREMENT PLANS IN DIVORCE LITIGATION.

Retirement Plans.

Types of Qualified Plans.

Governmental Plans.

Individual Retirement Accounts, Simplified Employee Pensions, and SIMPLE Plans.

Transfer of Retirement Assets.

Nonqualified Plans.

6. THE TAXATION AND DETERMINATION OF SUPPORT IN DIVORCE LITIGATION.

Child Support.

Spousal Support.

Types of Spousal Support.

Tax Treatment of Spousal Support.

Recapture of Spousal Support.

Spousal Support Treated as Child Support.

Spousal Support Substituted for Property Awards.

Allocation between Child Support and Spousal Support.

7. THE DIFFERENCES OF PROPERTY AND INCOME IN DIVORCE LITIGATION AND ISSUES OF THE MARITAL RESIDENCES.

Property or Income.

Marital Residence.

8. TAX ISSUES IN DIVORCE LITIGATION.

Income Tax.

Innocent Spouse Relief.

Expanded Innocent Spouse Relief.

Separate Liability Election.

Equitable Relief.

Miscellaneous Tax Issues.

Tax Attributes in Divorce.

9. THE FINANCIAL ADVISER'S TESTIMONY.

Testimony.

Preparation for Trial.

Direct Examination.

Cross-Examination.

Redirect Examination.

Recross Examination.

The Decision.

Index.